Proceedings of Business and Economic Studies

Research on the Integration Trend of Wealth Management and Asset Management: Challenges and Opportunities

Hanyun Zhao — Mon, 27 Jul 2026 09:26:18 +0800

This paper focuses on the integration trend of wealth management and asset management, delving into its development background and internal logic. It systematically explores the challenges and opportunities encountered during the integration process and proposes targeted strategies and development paths. Through literature review, case analysis, and industry data analysis, it reveals how factors such as customer demand upgrades, fintech development, and changes in the regulatory environment drive the integration of these two fields. The study finds that under the trend of integration, there are challenges such as blurred business boundaries, shortages of specialized talent, and increased difficulty in risk prevention. At the same time, it brings opportunities for market expansion, service model innovation, and enhanced efficiency through technological empowerment. The paper suggests that financial institutions need to grasp these opportunities and address the challenges by clarifying their business positioning, strengthening talent cultivation, improving risk control systems, and advancing digital transformation to achieve deep integration and high-quality development of wealth management and asset management.

AI Agent Economy: An Intelligent Restructuring Path for Corporate Profit Sharing: Take Cross-Border E-Commerce Supply Chain Optimization as an Example

Biao Wang — Mon, 27 Jul 2026 09:29:10 +0800

With the deep integration of artificial intelligence (AI) technology into cross-border e-commerce, the profit sharing mechanism of the traditional cross-border e-commerce supply chain is facing new opportunities for intelligent restructuring. This paper discusses the innovation path to optimize the profit distribution of enterprises under the background of AI agent economy, analyzes the mechanism evolution and implementation of AI-enabled supply chain, explains the benefits and challenges of intelligent distribution model in combination with practical cases such as SHEIN, and looks forward to the future impact of AI on the reshaping of cross-border e-commerce supply chain structure.

A Strategic Framework for the Construction of Regional Industry-Education Integration Communities from the Perspective of Government-University-Enterprise Synergy

Wenhua Gao — Tue, 28 Jul 2026 08:49:10 +0800

As a core driver of high-quality regional economic development in the new era, new productive forces have increasingly become an essential direction for promoting industrial upgrading and talent cultivation. Against the backdrop of accelerating regional economic transformation and technological innovation, building regional Government–University–Enterprise synergy communities has emerged as a key pathway for fostering these new productive forces. This paper systematically analyzes the prominent challenges in the process of Government–University–Enterprise synergy, including insufficient collaborative motivation, underdeveloped cooperation mechanisms, and uneven resource allocation. It proposes strategic pathways to address these issues: multi-pronged approaches to stimulate stakeholder participation, demand-driven improvements to enhance cooperation mechanisms, and diversified channels to integrate and optimize resource allocation. By leveraging multi-stakeholder collaboration, institutional innovation, and resource sharing, the framework aims to enhance collaborative innovation capabilities and promote the cultivation of new productive forces and industrial upgrading in regional economies. This research provides both theoretical support and practical reference for deepening Government–University–Enterprise synergy and building regional Government–University–Enterprise synergy communities.

Application Analysis of Big Data in Customer Acquisition Scenario of Banking Business

Bin Li — Mon, 27 Jul 2026 09:32:02 +0800

Driven by Internet technology, users’ financial and consumption habits have changed dramatically. As the basis for banks’ survival, the previous customer acquisition model has been unable to adapt to the current consumption demand. How to use Big data technology to create new customer acquisition scenarios and provide personalized services for users is a problem that needs to be considered by major banks to achieve digital transformation. This paper analyzes the application in the customer acquisition scenario of banking business, hoping to provide a reference for the digital transformation of banks.

Research on Risk Identification and Control of Bidding for Construction of College Training Site Projects

Mengyue Li, Kang Wang, Aixin Bai — Mon, 27 Jul 2026 09:35:54 +0800

The bidding process for the construction of teaching and training facilities in higher education institutions faces multiple risks, including insufficient market research, procurement demand deviations, inadequate professional evaluation, and supplier qualification fraud. These risks can lead to failed bids, project delays, or substandard delivery quality. This paper explores strategies for identifying and managing bidding risks in the construction of university training facilities, systematically analyzing the characteristics of the bidding process and the sources of risk. Using tools such as risk matrices and cause-effect diagrams, it identifies risk sources systematically, sets risk management goals, and designs control strategies, including legal norms, professional capability enhancement, and dynamic management mechanisms. This provides theoretical support and practical approaches for risk prevention and control in university bidding processes.

The Value and Practical Approaches of Green Finance in Promoting the Green Transformation of Agriculture

Yixuan Liu — Mon, 27 Jul 2026 09:37:51 +0800

With the rapid economic development, ecological environment and food safety have become problems that must be solved in the process of sustainable agricultural development in China. Achieving the green transformation of China’s agriculture has become an urgent task. Green finance targets the need for green investment and is the main driving force for promoting the green development of China’s economy. Its application in the process of the green transformation of agriculture has certain practical value. Based on this, this paper first expounds the value of green finance in promoting the green transformation of agriculture, secondly analyzes the mechanism of green finance in promoting the green transformation of agriculture, and finally proposes specific practical methods, with the expectation of providing a reference for the subsequent research in this field.

Research on Budget Management Problems and Countermeasures Based on A Public Hospital

Yuanyuan Wei — Mon, 27 Jul 2026 09:41:59 +0800

As a key component of the medical system, the budget management level of a public hospital is directly related to the quality of medical service and the efficiency of resource utilization. Under the background of the continuous deepening of the current medical reform policy, it is very important to strengthen the budget management of public hospitals. Taking A public hospital as an example, this paper makes an in-depth analysis of the problems existing in budget management, such as the lack of scientific budget preparation, inadequate implementation and supervision, disconnection from strategy and imperfect assessment mechanism, etc., and puts forward countermeasures to optimize the preparation method, strengthen the implementation and monitoring, promote the integration with strategy and improve the assessment mechanism, aiming at improving the budget management level of public hospitals. To promote their healthy and sustainable development.

The Impact of Loose Monetary Policies in China and the United States on enterprise investment

Changping Lu, Tao Liu, Zhiwei Zhu — Mon, 27 Jul 2026 09:44:59 +0800

In response to the economic impact brought about by the COVID-19 pandemic, the two major countries, China and the United States, have respectively adopted relatively loose monetary policies. This paper mainly adopts the differin-differences model to evaluate the impact of loose monetary policies on the changes in the investment levels of enterprises in the two countries under the background of economic shocks. By comparing the impact of the loose monetary policies of China and the United States on the investment level of enterprises, the research shows that due to the differences in national conditions and policies between China and the United States, the loose monetary policy of the United States mainly affects the capital expenditure of large enterprises. China's loose monetary policy has also significantly affected corporate investment, but its effects vary in terms of different enterprise scales, geographical locations and equity natures. Further analysis reveals that China's loose monetary policy has been more effective in promoting investment by small and medium-sized enterprises, enterprises in the eastern region and state-owned enterprises. China's loose monetary policy still needs to be further improved in the future to ensure the stable development of the national economy.

Development History, Challenges, and Future Prospects of Digital Currency

Yongyu Xu — Mon, 27 Jul 2026 09:47:13 +0800

In recent years, digital currency has experienced rapid growth and garnered widespread attention from various sectors. By reviewing its developmental trajectory—from early conceptualizations and theoretical foundations, to the emergence and rise of Bitcoin, the exploration and implementation of central bank digital currencies (CBDCs), and the proliferation of alternative cryptocurrencies—this paper outlines the key stages in the evolution of digital currency. It highlights current challenges such as privacy protection and regulatory issues, while projecting future advancements in technological innovation, regulatory frameworks, and expanded application scenarios.

Comprehensive Analysis of the Impact of the China-US Free Trade Agreement

Xinyu Liu — Mon, 27 Jul 2026 00:00:00 +0800

Sino-US trade is an important part of the current world economic and trade system with economic integration and diversified trade. While occupying more and more trade shares, it has also led to significant economic growth in both countries. Through the analysis of data trends in recent years, the just and smooth economic and trade cooperation between the two countries can promote the powerful operation of the entire world economy. Corresponding to this, frequent trade frictions between the two countries will make the powerful branches of the entire world economy lose vitality and enthusiasm. Therefore, being able to carry out stronger and deeper trade cooperation in the context of the ever-increasing cooperation in the world trade field is undoubtedly an important promotion for the development of China and the United States and the world's economic system.

Research on the Construction of Audit Risk Identification Model Based on Big Data Technology

Feiya Duan — Mon, 27 Jul 2026 09:51:56 +0800

With the improvement of enterprise business complexity and the surge in data scale, traditional audit risk identification methods are facing bottlenecks such as insufficient full-data processing and delayed risk response. This paper focuses on the construction of an audit risk identification model based on big data technology, combining the advantages of big data in full-volume analysis, real-time processing and intelligent mining, and clarifies the core logic and technical support for model construction. Firstly, it sorts out the core elements of audit risk identification and the adaptability of big data technology, then constructs a model framework from the data layer, technology layer and application layer, and focuses on expounding the design points of multi-source data integration mechanism, intelligent risk feature mining and dynamic risk assessment system. The research shows that the model can break through the limitations of traditional experience-driven methods, realize accurate identification, dynamic tracking and forward-looking early warning of audit risks through data-driven approach, and effectively improve the efficiency and accuracy of audit risk identification. The research of this paper provides a feasible model reference for the digital transformation in the audit field, and is of great significance for promoting the development of audit risk identification towards intelligence and systematization.

Analysis of the Implementation Path of State-owned Enterprises’ Foreign Trade Strategy under the New Situation

Yunlong Xie — Mon, 27 Jul 2026 10:06:30 +0800

This paper mainly explores the implementation path of state-owned enterprises’ foreign trade strategy under the new circumstances. By analyzing the current situation of state-owned enterprises’ foreign trade development, the core characteristics of state-owned enterprises’ foreign trade development, and the severe challenges in state-owned enterprises’ foreign trade development, combined with case studies and practical experiences, a diversified strategic implementation framework consisting of strategic positioning, market layout, industrial upgrading, business model innovation, and risk prevention and control is constructed. The research results show that state-owned enterprises need to balance national strategies and market-oriented operations. Starting from improving the global market system, enhancing the high-end position of the value chain, accelerating digitalization and green transformation, and establishing a full-process risk control system, they can effectively respond to external challenges, cultivate new advantages in international competition, and achieve high-quality development of foreign trade.

Teaching Reform of Financial Statement Analysis Course Based on 5E + Ideological and Political Education Model

Liqun Dong — Mon, 27 Jul 2026 10:09:26 +0800

In the digital and intelligent era, the development direction of new liberal arts has undergone a significant transformation, posing substantial challenges to traditional accounting course teaching models. As a core course in accounting majors, Financial Statement Analysis requires students not only to master fundamental financial analysis theories but also to cultivate sharp analytical skills and strong professional ethics. Traditional teaching methods struggle to genuinely inspire students' patriotic sentiments and professional ethics, whereas the "5E+Ideological and Political Education" model effectively integrates ideological elements across five key stages: attraction, exploration, explanation, transfer, and evaluation. This approach provides robust support for cultivating versatile, high-quality talents.

Analysis of Complementarity in Agricultural Trade between China and Central Asian Nations

Huijuan Liu, Peng Zhao — Mon, 27 Jul 2026 10:11:46 +0800

Based on 2018–2023 data, this study employs the Export Similarity Index (ESI) and the Commodity Supply-Demand Matching Coefficient (CMCI) to perform a multidimensional assessment of agricultural trade complementarity between China and the five Central Asian countries. Findings show that the two sides’ export structures are significantly dissimilar, resulting in strong overall complementarity. Central Asia possesses a clear advantage in land-intensive specialty products (e.g., flaxseed, raisins), in contrast to China’s advantage in processed agricultural goods (e.g., vegetable products, aquatic products), establishing a “resource-processing” dual-track complementary relationship. Analysis at the country level reveals a gradient distribution in the degree of complementarity. The evaluation further identifies high trade potential across scale, structure, policy, and infrastructure dimensions, with specific high-growth sectors including natural honey and frozen fish. The paper thus supplies empirical evidence and policy recommendations for optimizing agricultural cooperation.

The Impact of the Penetration Rate of Digital RMB Wallets on the Small Payment Handling Fee Income of Commercial Banks

Chenxu Wang — Mon, 27 Jul 2026 10:14:14 +0800

The issue that the handling fee income of small payments by commercial banks is affected by the penetration rate of digital RMB wallets is discussed in this article. With the continuous expansion of the pilot scope of digital RMB, the penetration rate of its wallets has risen rapidly, which brings new challenges and opportunities to the small payment business of traditional commercial banks. This study collected relevant data from digital RMB pilot regions from 2020 to 2022 using quantitative analysis methods, and established a relationship model between the penetration rate of digital RMB wallets and the small payment handling fee income of commercial banks. The results show that when the penetration rate of digital RMB wallets increases, the small payment handling fee income of commercial banks decreases. The increase in the penetration rate will lead to varying degrees of reduction in the small payment handling fee income of commercial banks. However, the research also found that some banks have new income growth channels after actively developing digital RMB-related businesses. This article further analyzes the impact of this trend on the business transformation and innovation of commercial banks and puts forward corresponding strategic suggestions. The research results can provide important references for commercial banks to adjust and develop their business in the era of digital currency.

Grassroots Statistics in Towns and Townships: New Approaches to Supporting Rural Revitalization

Dianhua Zhu — Mon, 27 Jul 2026 10:55:03 +0800

The implementation of the rural revitalization strategy requires accurate and reliable data as support. As the primary source of data for rural development, grassroots statistics in towns and townships can comprehensively collect information on rural industries, talent, ecology, and other fields, providing a quantitative basis for grassroots governance and policy formulation. To enhance the efficiency of grassroots statistics in towns and townships, this paper, in line with the current requirements and development directions of the rural revitalization strategy, outlines the practical value of grassroots statistics in supporting rural revitalization, deeply analyzes the prominent challenges at the present stage, and explores new approaches such as digitalization, grid management, and cross-departmental collaboration to fully unlock the value of statistical data elements, striving to support comprehensive rural revitalization with high-quality statistical data.

Research on Land Resource Management and Land Use Transformation in the Context of Territorial Space

Xiong Wang — Mon, 27 Jul 2026 10:16:20 +0800

The comprehensive establishment of the territorial spatial planning system has provided a new institutional framework and practical guidance for land resource management, while driving the transformation of land use into a new phase characterized by "spatial coordination, efficient intensive use, and ecological priority." However, during economic development and urban construction, some regions have exhibited unscientific management and utilization of land resources, leading to a sharp decline in land availability and escalating ecological pollution. In light of this, the article begins by addressing the necessity of land resource management and land use transformation within the territorial spatial framework. It systematically analyzes the challenges currently faced in land resource management and utilization, and proposes targeted practical strategies. The aim is to provide practical references and theoretical support for resolving the imbalance between land use and spatial development, as well as enhancing the sustainable utilization of land resources.

Research on the Development Path of Low-altitude Economy under the Background of New Quality Productivity

Zhiyi Gai, Jinhong Liu, Xiyuan Wang — Mon, 27 Jul 2026 10:19:37 +0800

This study aims to explore the development pathways of the low-altitude economy under the new quality productivity framework. Through the comprehensive application of literature review, case analysis, and inductive synthesis methods, we conduct a thorough examination of relevant fields. The research reveals that new quality productivity and the low-altitude economy are closely interconnected. New quality productivity injects fresh momentum into the low-altitude economy, enhancing aircraft performance and driving operational model innovations. Simultaneously, the low-altitude economy provides application scenarios for emerging technologies, fostering coordinated development of related industries while feeding back into the advancement of new quality productivity. Based on these findings, three key development pathways are identified: technological innovation, industrial integration, and policy support. This study aims to provide theoretical and practical guidance for the sustainable development of the low-altitude economy driven by new quality productivity.

Research on the Construction of Enterprise Internal Control System and Financial Risk Prevention and Control

Yongbin Liu — Mon, 27 Jul 2026 10:21:42 +0800

In the increasingly competitive modern market environment, enterprises are facing more and more complex and diverse financial risks. The construction of a complete and effective internal control system has become an important foundation for enterprises to prevent financial risks, ensure stable operation and achieve sustainable development. Based on the actual needs of enterprise management, this paper focuses on the internal logic between internal control and financial risk prevention and control, clarifies the key points of internal control system construction, and puts forward systematic and operable financial risk prevention and control strategies. The research shows that a sound internal control system can effectively identify, evaluate, and respond to financial risks, reduce the possibility of financial losses, and improve the overall operational efficiency and risk resistance of enterprises. By optimizing the control environment, improving the risk assessment mechanism, standardizing control activities, unblocking information communication and strengthening supervision and feedback, enterprises can form a closed-loop management model of risk prevention and control. This paper maintains a practical and stable writing style, focuses on practical application scenarios, and provides clear and effective ideas for enterprises to strengthen internal management and resist financial risks.

A Study on the Impact of Social Media on High School Students’ Consumption Preferences and Their Financial Statistical Characteristics

Yingxin Zhen — Mon, 27 Jul 2026 10:23:50 +0800

This study surveyed 96 high school students via questionnaires, adopting descriptive statistics, correlation analysis, and theoretical frameworks (Uses and Gratifications, Theory of Planned Behavior) to explore social media’s influence on their consumption preferences and financial traits. Data was analyzed using MATLAB R2023b. Key findings: 42.7% use social media 1–3 hours daily, with short-video platforms dominating (76.0%). Consumption follows a “basic needs + entertainment” pattern. Social media recommendations (61.5%) and peer interaction (52.1%) strongly shape decisions. Monthly spending is right-skewed (skewness = 1.68, mean = 847 yuan, median = 750, SD = 282). Daily usage time correlates moderately with spending (r = 0.56, P < 0.01). Social media guides consumption via algorithmic pushes, influencer marketing, and peer comparison, contributing to irrational consumption and low financial literacy. Targeted suggestions are provided for schools, families, society, and individuals to foster rational consumption and improve financial literacy.

Research on the Impact of the Liberalization of Cross-border Capital Flows in Hainan Free Trade Port on Regional Economic Fluctuations

Ziyi Shen — Mon, 27 Jul 2026 10:26:03 +0800

The main policy orientation of the Hainan Free Trade Port is the liberalization of cross-border capital flows, and the liberalization of cross-border capital flows is a decisive factor in promoting trade and investment facilitation. This paper systematically summarizes relevant domestic and foreign research and discusses it in combination with the development process and policy deployment of the Hainan Free Trade Port. It systematically examines its impact on regional economic fluctuations, summarizes the existing research results and their shortcomings, and aims to provide theoretical references and policy implications for deepening the liberalization reform of the Hainan Free Trade Port and preventing economic fluctuations. Studies have shown that the liberalization of cross-border capital flows has a bidirectional fluctuation effect on the economic growth rate of Hainan: improving resource misallocation and accelerating industrial structure upgrading; increasing the short-term capital inflow and outflow volume and exchange rate level fluctuations in Hainan, and the final outcome depends on the structure of cross-border capital flows, the intensity of financial regulation, and the stability of economic development.

Trust in Government Institutions: A Comparison of Attitudes Between the British and Polish Governments

Ziying Jiang — Mon, 27 Jul 2026 10:29:10 +0800

In early 2022, British politics gave us the first great scandal of the year, ‘Partygate’ ^[1]. At the time, a survey across 6 countries in Europe showed that 62% of UK respondents to the survey feel that their government ‘ignores rules and procedures’, the highest of all countries. Other things that were happening at the time. The European Commission’s litigation initiation against Warsaw over the Polish ruling party’s ‘democratic decapitation’ of the judiciary ^[2]. How bad is the state of democracy when citizens no longer trust that our government institutions play by the rules? This paper employs data from the 9th European Social Survey Round (2018-2019) and compares government trust in the UK (N = 2204) and Poland (N = 1500). This was a pivotal time for the UK, given its Brexit negotiations, and for Poland in their court reform battles with the EU ^[3].

Research on Smart Supervision Strategies on Funds in Asymmetric Environments: A Perspective of Financial Flows and Information Flows

Shihe Wang — Mon, 27 Jul 2026 10:31:23 +0800

Building strategies to supervise funds amid asymmetrical conditions is essential for enhancing economic security. As modern networking technology evolves toward large-scale, distributed, informationized, and digitized neural-network forms, dilemmas such as information asymmetry between regulators and the entities being regulated, resource imbalance, and incentive incompatibility increasingly come to the fore. Traditional supervision and regulatory models are now challenged by decentralization and intelligence. By exploring a DSR framework that integrates blockchain technology to enable full-chain traceability of fund flows, introduces smart contracts to trigger early warning mechanisms automatically, and builds an efficient, sustainable asymmetric fund-supervision system, it can make important practical contributions toward refining the overall financial governance structure.

Financial Planning for Multinational Corporations: Insights from the Service Experience of Dalian Starlight Financial Management Co., Ltd.

Jiang Na — Mon, 27 Jul 2026 10:33:18 +0800

In the background of economic globalization, multinational corporations face increasingly complex challenges in financial planning, including cross-border capital allocation, financial authority distribution, compliance management, risk prevention, and digital coordination. Rather than taking a single enterprise as the direct object of corporate case analysis, this paper draws on the practical service experience of Dalian Starlight Financial Management Co., Ltd. in fiscal, tax, and cross-border financial advisory services, examining the common financial planning issues encountered by multinational corporations. Based on relevant governance theories and practical observations, the paper analyzes key problem areas such as imbalanced allocation of financial authority, low efficiency in cross-border fund coordination, weak end-to-end risk control, and insufficient digital-global collaboration. It further proposes optimization paths, including hierarchical allocation of financial authority, centralized cross-border fund management, integrated compliance and risk control, and digital upgrading of financial governance. The study aims to provide a practice-based reference for multinational corporations seeking to improve financial planning quality, strengthen compliance capability, and enhance global value creation.

Beyond the Veil of Capital: Toward a “Post-Labor Economics” and a New Paradigm of Value Distribution in an Era of Full Automation

Changhao Hu — Mon, 27 Jul 2026 00:00:00 +0800

The convergence of Artificial General Intelligence (AGI) and advanced robotics portends the comprehensive displacement of human labor across all productive activities. This prospect represents not merely a technological watershed but a fundamental crisis for the paradigm of economics itself. The theoretical edifice built on labor value, price theory, distribution mechanisms, and growth models faces potential obsolescence. This article proposes and systematically elaborates a theoretical framework of “Post-Labor Economics,” investigating how economic systems might achieve closed-loop operation when humans exit as producers. Tracing the historical evolution of the labor theory of value and synthesizing the intellectual lineage of technological displacement, the paper innovatively conceptualizes robots as “human-like producers” and constructs a “dual-circuit” model comprising the “Capital Internal Circuit” and the “Human External Circuit.” This model reveals the structural contradiction between infinite supply capacity and the evaporation of effective demand. Building on this foundation, the article reexamines fundamental transformations in price formation mechanisms, factor distribution logic, and growth constraints. Finally, it proposes a “Digital Sovereignty” distribution system that transcends traditional welfarism and reconstructs the philosophical foundations of “value.” The research concludes that the terminal scenario of comprehensive labor displacement will mark the end of the “Labor Economics” era and inaugurate a new civilizational paradigm centered on property rights reconfiguration, energy constraints, and the meaning of human existence.

The Impact of Digital Inclusive Finance on Urban-Rural Income Gap

Jingping Bao — Mon, 27 Jul 2026 10:37:43 +0800

Based on panel data from 31 provincial administrative regions in China from 2011 to 2023, this paper employs the Peking University Digital Inclusive Finance Index to construct a fixed-effects model and empirically analyze the impact of digital inclusive finance on the urban-rural income gap. Furthermore, it examines the underlying mechanisms through the lenses of innovation levels and urbanization processes, while conducting heterogeneity analysis from the perspectives of urbanization levels and regional disparities. The results indicate that the development of digital inclusive finance significantly narrows the urban-rural income gap. Robustness tests confirm that this conclusion remains valid after replacing variables, lagging explanatory variables, and adjusting sample ranges. Mechanism tests reveal that digital inclusive finance primarily narrows the urban-rural income gap by promoting regional innovation levels and driving the urbanization process. Heterogeneity analysis shows that the effect of digital inclusive finance in narrowing the urban-rural income gap is more pronounced in regions with moderate urbanization levels and in the eastern and western regions of China. This study provides empirical evidence for understanding the role of digital inclusive finance in promoting coordinated urban-rural development and offers references for relevant policy formulation.

Exploring the Optimization Paths of Manufacturing Enterprises’ Competitive Strategy from the Perspective of AI Empowerment

Shuai Liu, Chunlin Zhao — Mon, 27 Jul 2026 10:44:47 +0800

Currently, the global manufacturing industry is undergoing a new generation of information technology revolution led by artificial intelligence. Although manufacturing enterprises in China play a crucial role in economic development, they generally face bottlenecks such as low production efficiency, low product added value, and insufficient innovation capabilities. In this context, this study deeply discusses the path and mechanism of competitive strategy optimization of AI enabled manufacturing enterprises. Using literature research methods, case analysis methods, and empirical research methods, a theoretical framework and method system for artificial intelligence enabling the optimization of manufacturing enterprises’ competitive strategies are constructed. The study proposes optimization paths such as data-driven intelligent perception of strategic environment, intelligent algorithm-driven strategic generation and evaluation, dynamic monitoring of strategic implementation and agile adjustment, and knowledge graph-based analysis of competitors’ situations. It also provides guarantee measures from the aspects of technology and talent. Research shows that artificial intelligence can offer new opportunities for manufacturing enterprise competition strategy optimization, power enterprises more competitive, achieve high quality development.

A Study on the Evaluation of Policies for Technology Business Incubators Based on the “Subject-Tool-Feedback” Framework

Hongyan Ma — Mon, 27 Jul 2026 10:46:46 +0800

Technology business incubators play a crucial role in cultivating technology-based firms and promoting the commercialization of research results. Consequently, the importance of establishing supportive policies for incubators is self-evident. Conducting a systematic evaluation of the implementation effectiveness of incubator policies is not only a prerequisite for helping small and medium-sized technology-based enterprises reduce costs and improve efficiency, but also a central priority in aligning with the prevailing trend of deepening the integration between national scientific and technological innovation and industrial innovation. This study takes state-level incubator policies as the evaluation object. By applying the Analytic Hierarchy Process and the fuzzy comprehensive evaluation method, it constructs an incubator policy evaluation index system from three dimensions: policy actors, policy instruments, and policy feedback. The study then assesses the implementation effectiveness of these policies, aiming to provide references and recommendations for the future formulation and improvement of incubator policies.

Rural Comprehensive Development as a Moderator of Enterprise-Assisted Industrial Upgrade: Empirical Research on Zhaoqing Using PLS-SEM Model

Jyh-Harng Shyng — Tue, 28 Jul 2026 08:52:32 +0800

Against the background of China’s rural revitalization strategy and the implementation of the “Thousand Enterprises Help Thousand Towns” initiative, the input of industrial resources from external enterprises has become an important driving force for rural industrial upgrading, yet the implementation effect of enterprise assistance varies sharply across different towns and villages. Existing literature mostly focuses on the direct promotion effect of enterprise investment while ignoring the heterogeneous absorption capacity brought by differences in rural comprehensive development level. Centered on the “environment-behavior-performance” theoretical framework, this study divides rural comprehensive development into four core dimensions—economic income, social governance, public cultural service, and ecological environment—and constructs a moderated PLS-SEM model to verify its conditional moderating effect on the path from enterprise assistance to industrial performance. Based on 170 valid survey samples from nine counties and districts of Zhaoqing City, empirical results show that rural comprehensive development exerts significant positive moderating influence: the marginal promotion coefficient of enterprise assistance on industrial performance reaches 0.53 in high-level developed rural areas, but drops to 0.21 in low-development villages; infrastructure construction and grassroots governance are the core threshold factors determining the moderating strength. This research supplements the theoretical system of enterprise-assisted rural development and provides differentiated classified policy suggestions for the government to realize precise enterprise-village matching under the “Thousand Enterprises Help Thousand Towns” policy.

The Influence of Product Aesthetic Value on Consumers’ Repurchase Intention of H-brand Mobile Phone in Nanning

Chunyan Lu — Tue, 28 Jul 2026 08:54:34 +0800

Against the backdrop of stock competition and severe hardware homogenization in China’s smartphone market, hardware parameter iteration can no longer effectively stimulate consumer replacement demand, while product aesthetic value has become a core driver of brand differentiation and consumer repurchase behavior. This study adopts a quantitative research method based on the three-dimensional theoretical framework of product aesthetic value (image connotation beauty, modeling sense beauty, and functional experience beauty). Taking 385 H-brand smartphone consumers in Nanning (a typical western non-first-tier central city) as research samples, this study explores the influence mechanism of multi-dimensional product aesthetic value on consumer repurchase intention through descriptive statistics and regression analysis. The results indicate that the overall product aesthetic value and its three sub-dimensions all exert significant positive effects on repurchase intention. In terms of influence weight, modeling sense beauty ranks first (β = 0.311), followed by functional experience beauty (β = 0.308) and image connotation beauty (β = 0.290). This study fills the research gap in aesthetic value research in non-first-tier smartphone markets, provides empirical support for the aesthetic-driven transformation of the domestic high-end mobile phone industry, and offers targeted optimization suggestions for brand product design and market operation.

Grassroots Agricultural Statistics and Their Contribution to Rural Economic Development

Bin Liu — Tue, 28 Jul 2026 08:56:22 +0800

Agricultural development is an important part of China’s development ambitions in the new era, and there is a very close relationship between it and the national economy. Driven by relevant policies, the agricultural industry is developing in the direction of modernization and showing a rising trend, which has not only laid a solid foundation but also played a very important role in the long-term development of our society. Compared with traditional technical means, grassroots agricultural statistics work has high social and economic benefits, and the work content and focus contained in itself can effectively adapt to the construction needs of various regions and make the uniqueness and innovation of the working methods, so as to achieve the purpose of improving the quality and efficiency of the relevant work, and have a positive effect on the economic growth of rural regions.

From Resource to Capital: A Data-Based View Framework for Digital Transformation in Financial Institutions

Zhaoyu Wu — Tue, 28 Jul 2026 08:58:18 +0800

Financial institutions face an unprecedented imperative to transform their operational logic from product-centric models to data-driven architectures, yet existing digital transformation frameworks remain dominated by technology adoption perspectives that fail to theorize data as a core strategic production factor. This conceptual paper proposes a data-based view (DBV) framework—integrating the resource-based view, dynamic capabilities theory, and the DIKW hierarchy—to explain how financial institutions systematically transform data from a raw resource into strategic capital. The framework comprises four interconnected layers: Data Foundation (multi-source heterogeneous data acquisition and governance), Dynamic Capability (AI-powered analytical and algorithmic capabilities), Value Realization (the pathway from data assetization to data capitalization), and Organizational Wisdom (strategic decision-making at the apex of the DIKW pyramid). Regulatory compliance is theorized as a moderating variable that can exert both constraining (compliance drag) and catalyzing (compliance push) effects on the data-to-capital transformation process. We develop six testable propositions that specify the framework’s core relationships and provide directions for future empirical research. The DBV framework contributes to digital transformation scholarship by shifting analytical focus from technology adoption to data-driven strategic resource logic, while offering practical guidance for banking practitioners navigating digital transformation within tightly regulated environments.

Necessity and Feasibility Analysis of Establishing a Priority for Reorganization Financing Claims in China

Shuo Wang — Tue, 28 Jul 2026 11:41:45 +0800

The Supreme People’s Court has issued the Provisions on Several Issues Concerning the Application of the Enterprise Bankruptcy Law of the People’s Republic of China (III), which defines reorganization financing claims as common benefit debts. The claims of the reorganization financier shall be paid only in priority to ordinary bankruptcy claims, but shall be subordinated to secured claims. However, the practice of judicial reorganization financing has shown that even if the debt of reorganization financing is classified as common benefit debts, it is still not enough to enhance the investment confidence of financiers. To ensure the safety and profitability of financing, restructuring financiers often require their claims to be granted super-priority status, which is clearly established in the US Bankruptcy Code and falls within the DIP (debtor-in-possession) financing regime applicable to bankruptcy reorganizations. Although the practice of reorganization financing in China has shown similar needs to the US DIP financing regime, China’s laws have not yet made a clear response to this. What is particularly crucial is that the positioning of priority in China’s current legal system has been ambiguous for a long time, which has brought fundamental difficulties to the creation of priority in reorganization financing. In view of this, this article attempts to deconstruct the conditions for the existence of financing priority through structural functionalism theory. Based on this, it analyzes the necessity and feasibility of establishing debt priority rights for reorganization financing in China at the current stage.

A Study on the Multidimensional Dilemmas and Collaborative Paths of Refined Management of Agricultural Production under the Background of Rural Revitalization

Jiaxin Liu — Tue, 28 Jul 2026 09:12:42 +0800

With the continuous advancement of the rural revitalization strategy, problems in the agricultural production process have increasingly emerged, and agricultural management faces a series of challenges such as coarse management, insufficient risk resistance, and low resource utilization efficiency. This paper analyzes the prominent issues in current agricultural development from three dimensions: production management, agricultural machinery and equipment, and land resources. Examples include land fragmentation limiting large-scale operations, low levels of agricultural machinery intelligence, and land quality degradation as restrictive bottlenecks. Through the analysis of these issues, this paper further explores how refined management can improve agricultural production efficiency, ensure food security, and promote high-quality agricultural development. Based on the above analysis, this paper proposes an analytical framework of “production management—technical equipment—resource base” for addressing three-dimensional dilemmas and, on this basis, constructs three types of collaborative pathways: “element integration—equipment upgrading—resource protection.” It emphasizes the continuous integration of data elements (agricultural condition data, operation data, and input data) throughout the entire process, forming a closed-loop management mechanism of “monitoring—decision-making—execution—evaluation.” Through measures such as land resource integration and standardized production, intelligent R&D of agricultural machinery and improvement of management systems, and cultivated land protection and sustainable use, these initiatives will effectively enhance agricultural production efficiency, ensure food security, and promote high-quality agricultural development. The paper indicates that building a refined management model with full-element collaboration is an important path for improving agricultural production efficiency and ensuring national food security.

Research on Supply Chain Financing Model for Technology-Based SMEs in Liaoning Based on Industrial Chain Chief System

Changlin Yin — Tue, 28 Jul 2026 09:14:44 +0800

Technology-based small and medium-sized enterprises (SMEs) serve as a critical driving force for industrial transformation and upgrading as well as high-quality economic development in Liaoning Province. Nevertheless, long-standing financing difficulties have severely restricted their growth. Focusing on technology-based SMEs in Liaoning, this paper first analyzes their financing dilemmas and the practical application status of supply chain finance. By introducing the Industrial Chain Chief System, an innovative industrial governance mechanism, this study constructs a new supply chain financing model led by industrial chain chiefs. It further identifies prominent obstacles in the current supply chain finance practices targeting Liaoning’s technology-based SMEs. Leveraging the coordination and enabling strengths of the Industrial Chain Chief System, this paper proposes optimized development paths and countermeasures. The research outcomes aim to alleviate financing bottlenecks for such enterprises and strengthen the resilience and security of industrial supply chains in Liaoning.

From Customer Incivility to Turnover Intention Through Perceived Overqualification and Career Commitment under Coworker Support

Xiaolin Zhou, Dexin Zhao — Tue, 28 Jul 2026 11:44:03 +0800

Frontline employees often experience customer incivility, which may increase their intention to leave service organizations. Drawing on conservation of resources theory, this study examines how customer incivility affects turnover intention through perceived overqualification and career commitment, and whether coworker support moderates these relationships. Survey data were collected from 483 hotel employees in China and analyzed using reliability tests, correlation analysis, mediation, and moderated mediation procedures. The results show that customer incivility is positively related to turnover intention. Career commitment significantly mediates this relationship, and perceived overqualification and career commitment form a significant serial mediation path. However, the single mediation effect of perceived overqualification is not significant. Coworker support weakens the positive effects of customer incivility and perceived overqualification on turnover intention and strengthens the protective effect of career commitment.

Research on the Proactive Prevention and Control System for Outdoor Adventure Accidents in China Empowered by Intelligence

Peng Tan — Tue, 28 Jul 2026 09:16:43 +0800

In recent years, with the vigorous development of outdoor adventure sports in China, related safety incidents have occurred frequently, posing a serious threat to people’s lives and property. Traditional emergency management models that focus on “post-incident response” have struggled to meet the increasingly complex safety demands of outdoor adventures. This paper systematically explores the spatiotemporal distribution characteristics, causative mechanisms, and risk evolution patterns of outdoor adventure accidents through a comparative analysis of accident data from two distinct periods: 2015–2019 and 2021–2024. The study finds that getting lost, being trapped, and slipping are the primary types of outdoor adventure accidents, with a notable seasonal and geographical distribution. Against the backdrop of heterogeneous data sources, this paper highlights the differences and commonalities in accident characteristics across different periods and addresses the limitations of small-sample statistics. Building on this, the paper introduces the concept of “proactive management” and constructs a four-pronged proactive prevention and control system for outdoor adventure accidents in China, integrating smart technologies such as the Internet of Things, big data, and artificial intelligence. This system, encompassing “smart perception—intelligent early warning—precise intervention—collaborative governance,” aims to achieve early risk identification, dynamic assessment, and proactive intervention through technological empowerment, thereby effectively reducing accident rates. The research not only enriches the theoretical connotations of tourism safety management but also provides practical references for government departments and relevant institutions to enhance their outdoor adventure safety governance capabilities.

Research on the Application of Digital Intelligence-Based Total Quality Management System in Healthcare Quality Management

Jinhong Yang, Zhuo Liu, Weilin Du, Narengaowa Dai, Dongxue Qu, Liying Lv — Tue, 28 Jul 2026 09:20:28 +0800

Objective: To explore the application effect of a digital intelligence-based total quality management (TQM) system in the continuous improvement of quality in tertiary public hospitals. Methods: A public tertiary Grade A general hospital in a certain region was selected as the research site, with January to December 2024 as the control period and January to December 2025 as the observation period. A three-tier architecture of “data collection—quality control early warning—data analysis” was adopted to establish a digital intelligence-based TQM system, covering 42 clinical departments across the hospital. It involved the collection of core data such as performance monitoring indicators for tertiary hospitals, accreditation data for graded hospitals, implementation of core medical systems, and quality control indicators for key specialties. Changes in key quality indicators before and after the system’s implementation were compared, and healthcare personnel satisfaction was evaluated through questionnaires. Results: After one year of system operation, the information extraction rate for performance monitoring indicators in tertiary hospitals increased from 30.35% to 91.07% (P < 0.05), the information extraction rate for accreditation data in graded hospitals rose from 56.1% to 98.6% (P < 0.05), the implementation rate of core medical systems increased from 89.1% to 98.6% (P < 0.05), and the information collection rate for quality control indicators in key specialties improved from 10.3% to 61.2% (P < 0.05). The satisfaction score of healthcare personnel regarding quality management increased from 78.3 ± 8.5 to 86.9 ± 6.2 (P < 0.05). Conclusion: The digital intelligence-based TQM system can effectively promote the transformation of healthcare quality management from post-event traceability to pre-event prevention and in-process control, enhance management efficiency, achieve information extraction of indicators, and facilitate continuous improvement in healthcare quality. It holds significant practical importance for promoting high-quality development in hospitals.

Potential and Pathways of Canal Cultural Tourism in Ethnic Minority Areas: A Case Study of Pinglu Canal

Xinyuan Wei — Tue, 28 Jul 2026 09:22:19 +0800

The Pinglu Canal, as a national century project, is profoundly reshaping the economic geography of Guangxi and the southwestern region. This critical north-south artery connects the Golden Waterway of the Xijiang River with the Beibu Gulf International Gateway Port. For the Guangxi Zhuang Autonomous Region, which is geographically remote yet strategically positioned as a key gateway, the imminent completion of the Pinglu Canal heralds a historic turning point. Those intangible cultural heritages long preserved in rural areas, relying on local knowledge transmission and gradually fading from memory, are highly likely to gain unprecedented opportunities for large-scale access to the Guangdong-Hong Kong-Macao Greater Bay Area and even ASEAN markets. However, the physical construction of a site will not automatically enable the cultural symbols embodied in intangible cultural heritage to achieve immediate cross-regional dissemination or significant value enhancement. How to identify the canal-related cultural tourism potential in ethnic minority regions and how to construct the pathway from “resources” to “assets” have become urgent strategic questions requiring responses.

A Study on the Mechanism of How Perceived Information Overload Affects Behavioral Intentions among E-Commerce Platform Users

Xiru Han — Tue, 28 Jul 2026 09:24:21 +0800

Based on the SOR (Stimulus-Organism-Response) theoretical framework, this study explores the underlying logic and mechanisms linking users’ perceived information overload, cognitive and psychological responses, and behavioral intentions. The results indicate the following: First, cognitive and psychological responses consist of three dimensions—cognitive fatigue, decision difficulty, and psychological anxiety—while behavioral intentions consist of two dimensions—users’ intention to purchase products and their intention to continue using the app. Second, perceived information overload significantly inhibits users’ intention to purchase products and their intention to continue using the app. Third, users’ cognitive fatigue, decision difficulty, and psychological anxiety mediate the relationship between perceived information overload and users’ intention to purchase products and their intention to continue using the app. This study provides theoretical foundations and practical insights for e-commerce platforms to optimize recommendation strategies and alleviate users’ cognitive burden.

ESG Rating Divergence and Corporate Green Innovation: Review and Prospects

Zongqin Yang — Tue, 28 Jul 2026 09:26:25 +0800

Against the backdrop of the accelerating global green and low-carbon transition, ESG ratings have emerged as a pivotal tool for assessing corporate sustainability performance. However, the considerable divergence in ESG evaluations across rating agencies introduces uncertainty into ESG investment markets, disrupts stakeholder judgment and decision-making, and subsequently influences corporate resource allocation and strategic choices, ultimately shaping corporate green innovation. Adopting a literature review perspective, this paper systematically synthesizes the concept and economic consequences of ESG rating divergence, summarizes the connotation and determinants of corporate green innovation, and summarizes the heterogeneous findings regarding their relationship. On this basis, this paper identifies the limitations of existing research and outlines future directions, with the aim of providing useful references for subsequent studies.

The Contemporary Value, Practical Challenges, and Implementation Pathways of Moral Education in Higher Education under the “Investing in People” Framework

Xiaohua Qiu, Weiwei Wang — Tue, 28 Jul 2026 09:28:37 +0800

“Investing in people” is an important strategic orientation for advancing high-quality development in the new era and provides a new educational rationale for innovation in moral education in higher education ^[1]. At present, moral education in universities continues to face practical challenges, including short-term educational perspectives, imbalances in resource provision, and inadequate long-term support mechanisms. Guided by the principle of “investing in people,” universities should update their educational philosophies, optimize resource allocation, and strengthen collaborative support mechanisms. These measures can enhance the effectiveness of moral education and promote the comprehensive development of young people’s moral character and overall competencies.

How Extreme Climate Risks Affect Economic Resilience: A Case Study of 280 Cities in China

Siwen Wang — Tue, 28 Jul 2026 09:36:20 +0800

As global climate change intensifies, extreme weather events occur with increasing frequency, posing severe challenges to the stability and sustainable development of urban economic systems. This paper employs Chinese city panel data from 2011 to 2020 as its research sample to systematically assess the impact of extreme climate risks on urban economic resilience. First, an urban economic resilience index was constructed using the entropy method, alongside a climate risk index incorporating indicators such as extreme heat, extreme cold, extreme drought, and extreme precipitation. Second, empirical analysis employing the two-way fixed effects model examined the impact of climate risk on economic resilience, with mediating effects and heterogeneity analysis revealing the underlying mechanisms. Findings indicate: (1) extreme climate risks significantly undermine urban economic resilience, with high temperatures exerting the most pronounced negative effect; (2) agricultural dependency partially mediates the relationship between climate risks and economic resilience, indicating that climate risks further diminish the recovery capacity of economic systems by impacting agricultural output; (3) the impact of climate risks on economic resilience exhibits regional heterogeneity, with high-risk areas experiencing stronger shocks while low-risk areas demonstrate relative robustness. Robustness tests further validate the reliability of these conclusions. Based on this, the following policy recommendations are proposed: strengthen urban climate adaptation and disaster prevention and mitigation capacity building; promote industrial structure optimization and non-agricultural industrial development; enhance agricultural climate adaptability; and implement differentiated resilience enhancement strategies according to regional risk levels. This study not only enriches the literature on climate risk and economic resilience but also provides empirical support and policy insights for urban sustainable development in the context of climate change.

Paths of Brand Value Appreciation Empowered by ESG Governance under the Sustainable Development Orientation

Lin Zhang — Tue, 28 Jul 2026 09:38:07 +0800

Against the backdrop of accelerated global sustainable development, market competition has gradually transformed into comprehensive competition centered on corporate sustainable capabilities and brand soft power. ESG governance has evolved into a core strategic carrier for enterprises to achieve long-term brand value appreciation. The traditional brand development model, which relies on scale expansion and short-term marketing, suffers from prominent homogeneity, insufficient value accumulation, and weak risk resistance. By optimizing corporate operational systems from environmental, social, and governance dimensions, ESG governance can effectively compensate for the inherent deficiencies of traditional brand construction. From the perspective of sustainable development, this paper clarifies the internal correlation between ESG governance and brand value enhancement, summarizes the practical dilemmas encountered in enterprise brand construction empowered by ESG, and constructs a systematic brand value appreciation path from four dimensions: strategic integration, multi-dimensional governance, value transformation, and ecological guarantee. The research conclusions can provide theoretical references for domestic enterprises to optimize brand development models and promote high-quality brand development.